Penentuan Biaya Produksi pada PT. Hasta Sampuma Nityatama di Surabaya

Suyanto, Bernike Permatasari (2014) Penentuan Biaya Produksi pada PT. Hasta Sampuma Nityatama di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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This study used a descriptive method with a quantitative approach to determination of the unit of analysis of the production cost of raw material costs, direct labor costs, and factory overhead costs and the cost of production report according to the company. Incorrect classification of production costs resulted in cost of production that is produced is also not appropriate, therefore researchers would classify the exact cost of production so as to produce the exact cost of production. In company PT Hasta Sampurna Nityatama problems that arise regarding the allocation of costs of production, such as the cost of auxiliary materials are classified as cost of raw materials by the company, are classified as manufacturing overhead costs by a company supporting materials, general and administrative expenses included in the group of factory overhead costs, and costs marketing sales group included factory overhead cost by the company.

Item Type: Thesis (Undergraduate)
Thesis advisorWawolangi, Jeanne A.NIDN0707015701UNSPECIFIED
Uncontrolled Keywords: cost of production, cost of raw materials, direct labor costs and factory overhead
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Christina Agnesia
Date Deposited: 06 Jul 2020 09:02
Last Modified: 05 Jan 2021 05:52

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